Audit 9477

FY End
2023-06-30
Total Expended
$865,508
Findings
12
Programs
9
Organization: Deckerville Community Schools (MI)
Year: 2023 Accepted: 2024-01-04

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
7304 2023-001 Significant Deficiency - E
7305 2023-001 Significant Deficiency - E
7306 2023-001 Significant Deficiency - E
7307 2023-001 Significant Deficiency - E
7308 2023-001 Significant Deficiency - E
7309 2023-001 Significant Deficiency - E
583746 2023-001 Significant Deficiency - E
583747 2023-001 Significant Deficiency - E
583748 2023-001 Significant Deficiency - E
583749 2023-001 Significant Deficiency - E
583750 2023-001 Significant Deficiency - E
583751 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $195,728 Yes 1
84.010 Title I Grants to Local Educational Agencies $183,732 - 0
84.425 Education Stabilization Fund $120,252 - 0
10.553 School Breakfast Program $83,546 Yes 1
84.027 Special Education_grants to States $44,400 - 0
84.367 Improving Teacher Quality State Grants $26,602 - 0
84.358 Rural Education $21,286 - 0
84.424 Student Support and Academic Enrichment Program $12,317 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
F18HF6WVLEZ5 Marsha Taylor Auditee
8103763615 Jamie Peasley Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough entity identifying numbers are presented where available. Deckerville Community Schools has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Deckerville Community Schools has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal award activity of Deckerville Community Schools’ under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Deckerville Community Schools, it is not intended to and does not present the financial position or changes in net position of Deckerville Community Schools. The District qualifies for low-risk auditee status. Management has utilized the NexSys, Cash Management System, and the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough entity identifying numbers are presented where available. Deckerville Community Schools has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Deckerville Community Schools has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Deckerville Community Schools has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Reconciliation with Audited Financial Statements Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough entity identifying numbers are presented where available. Deckerville Community Schools has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Deckerville Community Schools has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance. See the Notes to the SEFA for chart/table

Finding Details

Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.
Federal Program: Child Nutrition Cluster ALN #: 10.555 and 10.553 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 230910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Uniform Guidance requirements, the District shall only be providing students with reduced or free meals that meet the required federal income limitations. Condition: The District approved a free/reduced application allowing a student to incorrectly receive reduced price meals when in actuality the student should have been paying full price for meals based on the household income. The District is reimbursed from federal grants based on what category of pricing the students are charged causing the District to receive more reimbursements for the student’s meals than what they should have received. Questioned Costs: $512 Cause: The District’s incorrectly calculated household income provided on the submitted application. Effect: The District provided reduced price meals to a student who was not eligible for reduced price meals. Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. District’s Response: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval in the future.